The “young specialist” category has been expanded

Amendments to the law “On personal income tax” were considered by deputies of the Supreme Council of the Pridnestrovian Moldavian Republic in the second final reading. The initiative of parliamentarians Galina Antyufeyeva and Oleg Petrik proposed expanding the “young specialist” category so that a teacher who works in an educational institution, but does not have a pedagogical education, could receive the standard tax deduction.

According to current legislation, a tax deduction in the amount of 70 minimum wages is provided to young specialists up to 35 years of age inclusive, who have received vocational education for the first time and who are also entering work in their profession for the first time within one year from the date of receipt of the diploma. One more condition must be fulfilled – they were not previously provided with this tax deduction. Deputies proposed expanding the category of “young specialist” to include persons engaged in teaching activities without pedagogical education. This will make it possible to retain young specialists in the school.

Parliamentarians agreed that if education allows teaching, the young specialist should receive a tax deduction. Amendments to the law “On personal income tax” were adopted in the second final reading in the course of the plenary meeting.

Amendments to the Law “On Personal Income Tax” will come into force on January 1, 2025.